& & \multicolumn{4}{c}{I. Taxation} & \multicolumn{3}{c}{II. Local public goods} \\
\cmidrule(lr{0.5em}){3-6} \cmidrule(lr{0.5em}){7-9}
& (1) & (2) & (3) & (4) & (5) & (6) & (7) & (8) \\
\hspace{0.1cm} \textit{Reform}&    0.055\sym{***}&    0.056\sym{***}&    0.056\sym{***}&    0.052\sym{***}&    0.053\sym{***}&    0.092\sym{***}&    0.051\sym{***}&    0.084\sym{***}\\
                &  (0.006)         &  (0.005)         &  (0.005)         &  (0.006)         &  (0.005)         &  (0.029)         &  (0.006)         &  (0.026)         \\
\hspace{0.1cm} \textit{Reform} $\times$ Share paying tax&                  &   -0.006         &                  &                  &   -0.014\sym{**} &                  &                  &                  \\
                &                  &  (0.005)         &                  &                  &  (0.006)         &                  &                  &                  \\
\hspace{0.1cm} \textit{Reform} $\times$ Tax per capita&                  &                  &   -0.023\sym{***}&                  &   -0.029         &                  &                  &                  \\
                &                  &                  &  (0.007)         &                  &  (0.020)         &                  &                  &                  \\
\hspace{0.1cm} \textit{Reform} $\times$ $(\tau^{\text{Max}} - \tau^{\text{Min}})$&                  &                  &                  &    0.006         &   -0.011         &                  &                  &                  \\
                &                  &                  &                  &  (0.007)         &  (0.010)         &                  &                  &                  \\
\hspace{0.1cm} \textit{Reform} $\times$ Primary schools&                  &                  &                  &                  &                  &    0.065         &                  &    0.059         \\
                &                  &                  &                  &                  &                  &  (0.050)         &                  &  (0.045)         \\
\hspace{0.1cm} \textit{Reform} $\times$ Secondary school&                  &                  &                  &                  &                  &                  &    0.015\sym{***}&    0.012\sym{***}\\
                &                  &                  &                  &                  &                  &                  &  (0.005)         &  (0.004)         \\
\midrule
Outcome mean    &     0.13         &     0.13         &     0.13         &     0.14         &     0.14         &     0.13         &     0.13         &     0.13         \\
Observations    &   193648         &   193648         &   193648         &   160588         &   160588         &   193648         &   193648         &   193648         \\
